Özet:

The aim of this study is identification of factors that caused business failure to small and medium businesses and application level of financial statement analyses in the investment decision-making process by these businesses in Kosovo since there were plenty of businesses failed any many other businesses are in crisis due to wrong decision making. There are several factors that influence the decisionmaking process but in this paper the importance of financial statement analysis as a factor with high impact on investment decision-making process will be elaborated. The research has been conducted in 232 businesses failed during year 2011 in 21 municipalities throughout Kosovo. These businesses are the adequate indicators to know which factors have afflicted their failure and how they evaluated the financial statement analysis for their decision-making process. Data analysis and interpretation is processed with Statistical Program for Social Sciences SPSS v.15.0

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